STRGLStatement of Total Recognised Gains and Losses
Copyright 1988-2018, All rights reserved.
References in periodicals archive ?
The rk f Crlie d the Strikig attitudes Dce Cmp is strgl mtivted b ish t ecurge peple t develp e pprch t the phsiclit f geig d t prmte d exted the creers f lder prfessil dcers.
Changes in the year-end balances are then reported in either the statement of total recognised gains and losses (STRGL) or the P&L account, depending on the nature of the reasons for the change.
The "loss" created through such an increase in liabilities is classed as a form of comprehensive income and passed via the STRGL rather than the P&L account.